DELHI BENCH

 

CENTRAL EXCISE

Steel Authority of India Ltd. v. Commissioner of Central Excise, Raipur dt. 08.05.2019 [2019] 106 taxmann.com 217 (SC)

 

Where assessee, during period 1-1-2005 to July, 2006, sold goods to Indian Railways at price fixed by Circular dated 24-4-2005 and paid excise duty accordingly and subsequently said price was enhanced by railways by Circular dated 20-7-2006 with retrospective effect from 1-1-2005 and thereupon assessee based on enhanced price deposit a sum of Rs. 142 crores by way of excise duty in October, 2006, assessee was liable to pay interest under section 11AB on sum of Rs. 142 from first day of month succeeding month in which duty ought to have been paid under Act Read More

GST– ADVANCE RULING

Cliantha Research Ltd., In re dt. 04.05.2019 [2019] 106 taxmann.com 406 (AAR - MAHARASHTRA)
Clinical Research services proposed to be provided by applicant-Clinical research organization to entities located outside India is not eligible to be treated as an export of service under section 2(6) of IGST Act, 2017; such services are liable to CGST and SGST as location of 'supplier of service' and 'place of supply' is in same State, in terms of section 13(3)(a) of IGST Act, 2017 Read More

Golden Tobacco Ltd., In re dt. 04.05.2019 [2019] 106 taxmann.com 409 (AAR - MAHARASHTRA)
Where applicant, sellers of cigarettes, intends to offer extra quantity of cigarettes (quantity discount) in addition to normal quantity against same consideration as a taxable supply to its distributors, since they are contemplating a promotion scheme for distributors wherein they intend to supply additional packs along with regular supply of cigarettes of a particular quantity without receiving any additional consideration for additional packs, extra packs of cigarettes wouldn't be exigible to GST Read More

GST

VS Ferrous Enterprises (P.) Ltd. v. Union of India dt 29.05.2019 [2019] 106 taxmann.com 167 (TELANGANA)
Division Bench of High Court held that issuing invoices or bills without supply of goods and availing of ITC by using such invoices or bills are offences under clauses (b) and (c) of sub-section (1) of section 132 of CGST Act, 2017 and, thus, prosecutions for these offences do not depend upon completion of assessment. Therefore, argument that there cannot be an arrest even before adjudication or assessment, is not proper - Division Bench further held that list of offences included in sub-section (1) of section 132 of CGST Act, 2017 have no co-relation to assessment. SLP against said order of Division Bench was dismissed by Supreme Court. Read More

Held, that when arrest is not prohibited prior to completion of assessment any coercive action lesser than arrest cannot also be said to be prohibited.

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GST – CENTRAL TAX

 

Notification No. 25/2019-Central Tax ,dt. 21-06-2019:
Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. Read More

 

Notification No. 26/2019-Central Tax , dt. 28-06-2019 :
Seeks to extend the due date of filing returns in FORM GSTR-7. Read More

 

Notification No. 27/2019-Central Tax , dt. 28-06-2019:
Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 Read More

 

Notification No. 28/2019-Central Tax , dt. 28-06-2019:
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 Read More

 

Notification No. 29/2019-Central Tax , dt. 28-06-2019:
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019. Read More

 

Notification No. 30/2019-Central Tax,dt. 28-06-2019:
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). Read More

 

Notification No. 31/2019-Central Tax ,dt. 28-06-2019
Seeks to carry out changes in the CGST Rules, 2017. Read More

 

Notification No. 32/2019-Central Tax ,dt. 28-06-2019:
Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 Read More

 

GST– CENTRAL TAX (RATE) & INTEGRATED TAX (RATE)

 

Notification No. 11/2019-Central Tax (Rate) & No. 10/2019-Integrated Tax (Rate) dt. 29-06-2019:
Seeks to specify retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. Read More

 

Notification No. 11/2019-Integrated Tax (Rate) dt. 29-06-2019:
Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. Read More

 

GST – CIRCULARS

 

Circular No. 102/21/2019-GST dated 28.06.2019:
Clarification regarding applicability of GST on additional / penal interest – reg. Read More

 

Circular No. 103/22/2019-GST dated 28.06.2019:
Clarification regarding determination of place of supply in certain cases – reg. Read More

 

Circular No. 104/23/2019-GST dated 28.06.2019:
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. Read More

 

Circular No. 105/24/2019-GST dated 28.06.2019:
Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. Read More

 

Circular No. 106/25/2019-GST dated 29.06.2019:
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. Read More

 

CUSTOMS – TARIFF

 

Notification No.16/2019–Customs dt. 15.06.2019:
Seeks to increase the tariff rate of customs duty on lentils, boric acid and laboratory reagents by amending First schedule to the Customs Tariff Act, 1975 under emergency powers under section 8A of the Customs Tariff Act. Read More

 

Notification No.17/2019-Customs dt. 15.06.2019:
Seeks to further amend notification No. 50/2017-Customs dated 30.06.2017 to implement the imposition of retaliatory duties on 28 specified goods originating in or exported from USA and preserving the existing MFN rate for all these goods for all countries other than USA. Read More

 

CUSTOMS – NON-TARIFF

 

Notification No. 41/2019-CUSTOMS (N.T.) dt. 14.06.2019:
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg Read More

 

Notification No. 42/ 2019-Customs (N.T.) dt. 18.06.2019:
Customs (Supplementary Notice) Regulations, 2019. Read More

 

Notification No. 43/2019-Customs(N.T.) dt. 18.06.2019:
Proper officer for Customs (Supplementary Notice) Regulations, 2019. Read More

 

Notification No. 44/2019-Customs (N.T.) dt. 19.06.2019:
Manufacture and other operations in Warehouse Regulations, 2019 Read More

 

Notification No. 45/2019-Cus (NT) d.t 20.06.2019:
Exchange Rates Notification No.45/2019-Custom(NT) dated 20.06.2019 Read More

 

Notification No. 46/2019-Cus (NT) d.t 25.06.2019:
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg Read More

 

Notification No. 47/2019-Cus (NT) d.t 28.06.2019:
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Reg. Read More

 

ANTI DUMPING DUTY

 

Notification No. 22/2019-Cus (ADD), dt. 10-06-2019:
Seeks to extend levy of anti-dumping duty till 24.06.2019, on imports of "Paracetamol" originating in or exported from china PR, imposed vide notification No. 39/2018 Customs (ADD), dated the 20th August, 2018,in pursuance order of Hon'ble High Court of Gujarat in the matter of SCA 5278/2019. Read More

 

Notification No. 23/2019-Cus (ADD), dt. 11-06-2019:
Seeks to extend the levy of anti dumping duty imposed on 'PVC (resin) suspension grade' imported from China, Thailand and USA till 12th August, 2019. Read More

 

Notification No. 24/2019-Cus (ADD), dt. 18-06-2019:
Seeks to levy anti dumping duty on jute sacking cloth under tariff heading 5310 originating in or exported from Bangladesh to prevent the circumvention of levy of anti dumping duty levied on jute sacking bags vide notification No. 1/2017-Customs(ADD) dated 5th January, 2017. Read More

 

Notification No. 25/2019-Cus (ADD), dt. 23-06-2019:
Seeks to amend notification No. 23/2013-Customs(ADD), dated the 10th October, 2013 to extend the anti-dumping duty on ductile iron pipes originating in, or exported from China PR till 9th October, 2019 Read More

 

Notification No. 26/2019-Cus (ADD), dt. 24-06-2019:
Seeks to extend levy of anti-dumping duty till 09.07.2019, on imports of " Paracetamol" originating in or exported from china PR, extended vide notification No. 39/2018 Customs (ADD), dated the 20th August, 2018, in pursuance of order of Hon'ble High Court of Gujarat in the matter of SCA 5278/2019. Read More

 

CVD

 

Notification No. 01/2019-Cus(CVD),dt. 24-06-2019:
Seeks to impose definitive countervailling duty on "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks” originating in or exported from, People’s Republic of China. Read More